DSpace Collection:http://dr.lib.sjp.ac.lk/handle/123456789/10982018-05-24T17:44:02Z2018-05-24T17:44:02ZParticipatory budgeting in a Sri Lankan urban council; A practice of power and dominationKuruppu, C.Adhikari, P.Cunarathna, V.Ambalangodage, D.Perera, P.Karunarathna, C.http://dr.lib.sjp.ac.lk/handle/123456789/68392017-12-05T03:05:07Z2016-01-21T00:00:00ZTitle: Participatory budgeting in a Sri Lankan urban council; A practice of power and domination
Authors: Kuruppu, C.; Adhikari, P.; Cunarathna, V.; Ambalangodage, D.; Perera, P.; Karunarathna, C.
Abstract: Attached2016-01-21T00:00:00ZExtent to which Management Controls Systems are used in the Sri Lankan Manufacturing SectorKariyawasam, A.H.N.http://dr.lib.sjp.ac.lk/handle/123456789/46302017-03-29T03:43:50Z2015-10-01T00:00:00ZTitle: Extent to which Management Controls Systems are used in the Sri Lankan Manufacturing Sector
Authors: Kariyawasam, A.H.N.
Abstract: Management Control Systems are important mechanisms enabling organization development, learning and innovation, as the primary objective of Management Control Systems is to ensure the achievement of organizational goals and objectives. The manufacturing industry in Sri Lanka which is the main contributor to the industry sector of the country has been growing steadily since the reintroduction of open economic policies in 1978. The main objective of this study is to analyse the extent to which management control systems are used in the Sri Lankan manufacturing sector. Review of literature on the subject indicates that the use of MCS in Sri Lankan companies is extremely low and that basic MCS are the main MCS used by these firms in the industry. Data for study was collected from a structured self-administered questionnaire which was forwarded to a sample population of 83 public quoted manufacturing companies operating in Sri Lanka. Of these companies 71 responded to the questionnaire. Structured interviews were subsequently conducted with the Chief Operating Officers of these companies to ensure accurate completion of questionnaire and to authenticate the data provided. Analysis of data reveal that basic, cost and risk MCS are used extensively by public quoted companies operating in the manufacturing sector of the country, whilst the use of revenue MCS is limited. In addition, findings from the study also reveal a positive correlation between MCS and firm size, and MCS and firm financial performance.2015-10-01T00:00:00ZEnvironmental Management Accounting (EMA) for Environmental Management and Organizational Change: An Eco-Control ApproachGunarathne, A.D.N.Lee, Ki-Hoonhttp://dr.lib.sjp.ac.lk/handle/123456789/46262017-03-28T10:31:36Z2015-01-01T00:00:00ZTitle: Environmental Management Accounting (EMA) for Environmental Management and Organizational Change: An Eco-Control Approach
Authors: Gunarathne, A.D.N.; Lee, Ki-Hoon
Abstract: Purpose - The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka.
Design/methodology/approach - Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data.
Findings - The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase.
Originality/value - The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.2015-01-01T00:00:00ZFostering Bio-diversity Management through Accounting: The Case of Tea Plantations Tea sector plays an important role in the economy and bio-diversity of Sri LankaHeenpallage, ThyagaJayakody, ChamaraAtupola, UpekhaGunarathne, A.D.N.http://dr.lib.sjp.ac.lk/handle/123456789/46252017-03-28T10:23:41Z2015-11-05T00:00:00ZTitle: Fostering Bio-diversity Management through Accounting: The Case of Tea Plantations Tea sector plays an important role in the economy and bio-diversity of Sri Lanka
Authors: Heenpallage, Thyaga; Jayakody, Chamara; Atupola, Upekha; Gunarathne, A.D.N.
Abstract: Due to various stakeholder pressures, the plantation companies are under pressure to better manage bio-diversity in their plantations. The key to better management of bio-diversity is identification, recording and continuous monitoring of its development or deterioration. Yet, it is little known how bio-diversity can be accounted for in this sector in a systematic manner. This paper therefore attempts to demonstrate how bio-diversity accounting can be applied in the tea plantation sector using Jones (1996) natural inventory model (NIM ). N1M is a model that has received worldwide attention and recognition in accounting for bio-diversity and provides a systematic hierarchical framework to record, value and report natural habitats, flora and fauna. The researchers selected two tea estates in Lindula and Maskeliya regions that belong to two large listed plantation companies in the country. Primary data were collected by visiting the estate and having interviews with the middle and estate management. By analyzing internal company records such as log books, sighting records and other reports, the secondary data were collected. The collected data were analyzed as per the hierarchical levels in the NIM. The study finds that the tea plantation companies use their own model to account for bio-diversity in their estates and those models are largely in consistent with the NIM. However, higher layers of the NIM cannot be applied due to the lack of information. This leaves plantation companies with incomplete bio-diversity accounting reports which can limit their international recognition. The study suggests systematic adoption of bio-diversity accounting, such as NIM , can foster bio-diversity management in plantation sectors while earning international accreditations and financial benefits.2015-11-05T00:00:00Z